Benefits and Obligations of a PACS

Information on the benefits and obligations of a PACS, including information on how to change or end a PACS contract...

The articles of this law allow the PACS partners the following:
  • Inheritance, tax relief and social security benefits
  • Housing rights: in the case of death of one of the partners, rental contracts are automatically transferred to the other partner
  • Partners are liable for each other's debts and contracts incurred after the agreement is made (except in the event of excessive debt)
  • Partners do not receive adoption, lineage, or custody rights
  • The incomes of both partners are taken into account when applying for family allowances, housing allowances, RMI and disability allowances
In the workplace, partners benefit from:
  • Days off work in case of the death of a partner, birth or adoption
  • The right to attend three obligatory medical examinations if the partner is pregnant
  • The employer must take into account the holiday dates of the other partner
  • If both partners work for the same company the employer must allow the same holiday dates
  • Civil servants benefit from preferential treatments regarding job transfers

Changing a PACS contract

It is possible to modify a PACS contract either:
  • in person at the local Tribunal d'Instance
  • by registered post
Both partners must agree on any changes, which are registered on the original contract by a court official.

Ending a PACS

The procedure for ending a PACS depends on the place of registration: district court, notary, consulate or embassy. Cessation of the PACS agreement is made:
  • by the court or notary at the common statement of the partners
  • by the death or the marriage of one of the partners
  • at the request of one of the partners at the Tribunal d'Instance

Tax Benefits and Declarations

Partners can benefit from a joint tax declaration on their annual disposable income, and have similar obligations to married couples. The couple may also be liable to pay Wealth Tax (Impôt sur la Fortune), which is calculated by reference to the couple's joint worldwide assets.

Inheritance Laws

If one of the partners dies, the remaining partner has no inheritance rights unless an agreement (régime de l'indivision) has been drawn up. The deceased partner can leave all of their estate to the surviving partner if there are no descendants or ascendants. The remaining partner can benefit from tax exemptions and allowances. Note: It is recommended to get legal advice or consult a notaire.

Property

In the case of rented property, the surviving partner is automatically awarded the lease allowing them to continue living there. Where property has been owned by the deceased partner, the surviving partner may continue to live there for one year, regardless of the succession rules.

Children

Parents can choose which name the child will bear, whether they have a PACS, are married or living together. When registering the birth, parents can choose if the child will have the name of the father, mother or both. The choice of the family name has to be made by a joint declaration when registering the birth. The name will be the same for any children that the couple may have afterwards (generally, in the absence of a joint declaration, the child will bear the father's name). At this time adoption and artificial insemination are only available to heterosexual couples.

Further Information